TRƯỜNG ĐẠI HỌC KINH TẾ - LUẬT.KHOA KẾ TOÁN — KIỂM TOÁN. CHƯƠNG TRÌNH ĐÀO TẠO ĐẠI HỌC. Tên ngành đào tạo : Kiểm toán

TRUbNG DAI HOC KINH TE - LUAT KHOA Kt TOAN — KIEM TOAN CHVONG TRiNH DA() TAO DAI HOC Ten nganh ciao 4o : Kiem toan Ma so : 734.03.02 TP HO CHI MINH — 8/2019 DAI HOC QUOC GIA TP HCM TRIXONG DIM HOC KINH TE - LUAT S6 :f 4tCY/Q1)-DHKTL CONG HOA XA HOI CHU NGHIA VIET NAM DOc lap - Tty - Hanh phtic Thanh pha Ha Chi Minh, ngayllthcinganam 2019 QUYET DINH Ban hanh chtro'ng trinh ciao tao trinh coo dai hoc HIEU TRU'ONG TRUtiNG DAI HOC KINH TE - LUAT Can c* Quyet dinh s8 26/2014/QD/2014/QD — TTg 26/03/2014 dm Thu arcing Chinh phu ye Quy the to chuc hoat Ong cua Dai h9c Qu8c gia va cac co s& giao duc dai hoc vien; Can c* Quyet dinh se) 377/QD/TTg 24/03/2010 dm Thu twang Chinh phu ve viec lap Tru*ng Dai hoc Kinh to - Luat thu8c DHQG TP.HCM; Can cir Quyet dinh so 262/QD-DHQG 20/04/2017 caa Gifu d8c Dai hoc Qu6c gia TP.HCM ve viec ban hanh Quy the dao tao dai hoc; Can c* bien ban kat Juan cu8c hop 30/7/2019 dm Ban Giam hieu yen Truang cac Khoa, B8 mon va Tnrong phong Dao tao ve viec soot, diet' chinh Chucmg trinh dao tao nam 2019; Can cu Tel trinh so 14/TT/DHKTL-DT 05/8/2019 ve viec dieu chinh Ka hoach dao tao tir Khoa 19 cid dugc Hieu tnrong phe duyet; Theo de nghi cua Tnrong phong Dao tao, QUYET DINH: Ditu Nay ban hanh kem theo Quyet dinh cac chuang trinh dao tao trinh dai hoc (chuang trinh dao tao dinh kern) Di&I Cac chuang trinh dao tao trinh d8 dai hoc dugc ban hanh theo Quyet dinh dugc ap dung tir khoa tuyen sinh nam 2019 Ditu Cac Ong (ba) Truang phong Dao tao, Tnzong cac Khoa, Throng cac don vi thu'8c Twang Dai hoc Kinh to - Luat chiu trach nhiem thi hanh quyet dinh Nal nhern: - Nhu Dieu 3; - Luu: VT, P.Dao tao TRU'ONG DAI HQC KINH TE - LUAT CQNG HOA XA HQ! CHU NGRiA VIETNAM KHOA Kt TOAN — KIEM TOAN DOc 14p — Tv — H#nh phtic Tp.H(3 Chi Minh, ngery 28 thang 10 nom 2019 CH1U'UNG TRiNH DAO TAO (Ban hanh tai Quyet dinh sOftb-Engart9c thang I names/9 cua Hieu truong throng DH Kinh to - Luat) Ten chtrong trinh: KIEM TOAN Trinh dO dao tao: Dui hue Nganh dao tao: KIEM TOAN Loai hinh dao tao: Chinh quy tap trung Ma nganh dao tao: 7340302 Truang nh6m du an: ThS Huang Thi Mai Khanh Muc ti'eu dao to 1.1 Muc ti'eu chung Chuang trinh dao tao cir nhan Kim toan dao tao nguOn nhan luc co chat hrong linh virc kiem toan theo huong chuyen nghiep Sau tot nghiep, ngtrai hoc c6 kien thirc va k'y nang chuyen mon, co pham chat dao dire tot, coy thdc tuan thn dao dire nghe nghiep, co to dOc co nang luc nghien cfru to b6 sung kien thdc, co kha nang thich nghi phu hop Arai str thay doi cua moi truang lam yiec 1.2 Muc tieu cu th e' hOi va chuyen sou ye kiem toan L CO kien thdc co ban ve kinh Co ky nang nghien cdu, phan tich, lap ke hoach, to van de thuc hanh va quan lY hieu qua linh yuc ke toan va kiem toan Co dao ddc nghe nghiep Yang yang, pham chat tot va ky nang thuc hanh nghe nghiep thao CO to sang tao va ky nang mem day du a sari sang dap dng yeu eau cua xa hOi mai truOng hOi nhap kinh to quOc te Coy thdc va nang 'ix hoc tap su6t deli de nang cao nang luc va trinh dO chuyen mon ChuAn dau De muc CDR chtrcrng trinh I I Kie n thtirc (Technical Competence- IFAC) , Kien tha c chung ye tie nhien xd hni: Ap dung kien thirc co ban khOi nganh kinh to quan 1,y giai quyet cac van de kinh to xa hOi Klan that chung ye nganh KI loan Kiem loan: Ap dung kien thirc ca s• nganh KTKT de tao nen tang cho viec hoc tap va nghieu c•u chueyen sau linh V VC ke toan va am hieu kiem toan Kien thac chuyen ngcinh ,Kiem toan: Ap dung kien thirc chuyen nganh giai quyet cac van de linh virc kiem toan, kiem soar not ho K57 nang chuyen men (Professional Skills-IFAC) Ky nang phan tich: Phan tich, hoach dinh va d•a giai phap linh vkrc kiem toan Ky nang nghie.n caw: Nghien cau va Oat trien linh vu.c Kiem toan Ky ming to char quan ly: CO kha nang to ch•c N/A quan ly hoat dOng nghe nghiep Kiem toan Ks, ming xa ly thOng tin: Co kha nang ang dung cac cong nghe thong tin tien tien linh vkrc Kiem toan Gia tri ng14 nghiep (Professional Values IFAC) Dirac chap nhan la vien dm cac to chac nghe nghiep nuac hoac quoc td CO kha nang hoc tap suot dal., CO kha nang tkr hoc, tkr nghien cal va tich luS kinh nghiem, Oat trien nghe nghiep nhan Co kha nang giao WO hieu qua cac moi twang N/A tinh huong khac Ky ming thus Minh vire' nghiep ice totin - Kiem man (Practical Experience IFAC) , Thkrc, hanh cong viec, ke toan, cac co quan hanh chinh su nghiep, cac to chirc xa hOi, to chirc nghe nghiep, doanh nghiep Thk•c hanh cong, viec try ly kiem toan, kiem toan not 17,0 cac doanh nghiep kiem toan, kiem toan nha nu•c, cac doanh nghiep va t6 chirc khac Dam trach cong viec tuu van ke toan, tai chinh va thud cac doanh nghiep Thai de chuyen nghiep (Professional Attitudes IFAC) Co kha nang tham gia va quan ly nhOm hieu qua Co kha nang guar) ly alai gian va to chirc cong viec mot cach khoa hoc Duo arc nghes nghiep (Professional Ethics IFAC) Co pham chat dao dire, trach nhiem cong dan va Y th•c cong dOng Tuan thu phap luat va chuan mcrc nghe nghiep CO y thirc va gOp phan vao ski' phat trien ben yang cua xa hOi 1.2 1.3 2.1 2.2 2.3 2.4 3.1 3.2 3.3 4.1 4.2 4.3 5.1 5.2 6.1 6.2 6.3 Ghi chn: I NhOn hik HWY; Ong dung: Phan tich Cap bac nhan th irc theo thang ciia Bloom 4 4 4 4 4 4 Ma Iran chuan dau - mon hoc: Bang Ma tr4n Chuin d'au cac mon hoc MATROD24 URA- MONHQCBA TBUOC Chuan (Ian Mon hoc bit buOc 1.1 Mon hoc co ban Triet hoc Mdc Lenin Lich sir DCSVN Tu Wang HCM Kinh to chinh tri Mdc - Lenin CNXH khoa hoc Ly ludn nha nu& va phdp ludt 7.Todn cao 4) I x 2.2 2.3 2.4 3.1 3.2 3.3 4.1 4.2 4.3 5.1 5.2 I x x x 8.14 thuyet xac suAt 9.Kinh to hoc vi mo x 1O.Kinh to hoc vi mo 1.Quan tri hoc can ban x 12.Quan tri chitin Itroc x x 6.1 6.1 6.3 x x x X x x x x x x x x x 13.ThOng ke ring dung 1.2 I 1.3 12.1 x x x x x x x x x x x x x x x x Mon huc co so nginh ].Nguyen 15, ke town x 2141 Doanh nghiep x x x x 3.Nguyen Iji thi truorng tai chinh 4.Kinh te I:9c qutic t6 5.Marketing can ban x x x x x Mon huc chuyen nganh Ke town tai chinh chuyen nganh (Ke town tai chinh 1) Ice toan tai chinh chuyen nganh Ke toan tai chinh I) 3.Thue - Thkrc hanh va khai bdo 4.Ke toan quan tri 5.14f thuyet kiem town 6.Kiem town phin hanh (Kiem toan 1) 7.Kiem toan nang cao (kiem toan 2) xIx x x x x x x x x x x x x x x x x I I x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x 8.Ktem sort va kiem torn NB 9.Phan tich BCTC x x x x x 10.Ddo dirc nghe x X nghiep ya QTDN 1.He th6ng thong tin kinh doanh 12.Quan tri TC (Tai chinh doanh nghiep) 13.K6 torn quiSc 14.Quan x ro x 15.Fle thong thong tin KT 16 Klan tap 17.Thuc tap cu6i kheoa va KLTN x x x x x x x x x x x x Tong 6'12 33 mon hoc MA TRAN DAU RA - MON HOC TU' CHON Churn &Ott Mon hoc tk• Own 1.2 1.3 2.1 2.2 2.3 24 3.1 32 33 4.1 42 4.3 x x x X x x x x 52 6.1 6.2 6.3 MOn hoc co' ban 1.Tdrn I hoc cldi cirong 2.Logic hoc 3.Nhdp mon KH giao tip x 4.Van hoa hoc 5.Xa hOl hoc x 6.Dia chinh tri the gied 7.Quan he Kinh to x queic te Itrgng 9.Tin hoc irng Mon hpc nganh: 1.PP nghien eau KH 2.1(5, nang lam viec theo nhOm x x x X x x Monhpcchuyennganh: Tai chinh qu'Oc te X 2.Thanh torn qu6c to x x 3.Ngan hang x 4.1(6 toan ngan hang x x x Ke toan tai chinh , chuyenga(Kt x x x x x x x x X x x X x x toan tai chinh 3) 6.Thi trutmg chi:mg khodn 7.Ke town Quail tri nang cao 8.Ke town phan hanh (So sdch va bdo cao ke town)_ 9.Ke town ph'an hanh (Tin hoc ke toan)._ 10 Chuan mirc Trinh bay BCTC quo'c to (IFRS) (Ke toan quoc to *gcao) x x x x x x X x x x x x x x x x x x x x 11.Hoc phAn chuyen mon 11.1Chuyen de 1: Tich hop quy trinh KD cac he thong_ERP 11.2Chuyen de 2: Bao cao tai chinh hop nhat x x x x X x X x x x x x x x 'Ding cong 24 mon hoc CO' hOi nghe nghiep, vi tri va kha fling lam viec sau tot nghiep Sau tot nghiep, sinh vien có the dam nh4n cong viec cua mot kiem toan vien ho4c mot chuyen vien ke toan tai tat ca cac loci hinh doanh nghiep va cac to chirc nuot va ngodi nuerc Cu.the nhu sau: Cac co quan guar' 1y nha nuac; Cac dinh the tai chinh trung gian (vi du nhu cac ngan hang thuong mai, cac quy dAu tu thui5c cac khu yuc, phAn kinh to va ngoai nuarc, trung tam giao dich chfing khodn); Cac cong ty kiem toan va ngoai nuac; Cac don vi tu van ke toan, tai chinh, to van dich vuke toan va kiem toan va ngoai nuac Kha nang lam viec sau tat nghiep Kha rang lam viec tai cac cong ty kiem toan va ngoai nuac Cung cap dich vu ke toan cho cac doanh nghiep Kim tra, danh gia va tu van ve he th6ng kiem sok not b0 cac to chirc Phan tich bao cao tai chinh cho cac cong ty ve to van tai chinh, to chin tin dung - Kim tra va dua ra)", kien ve bao cao tai chinh cua cac to chirc &roc ldp theo he thong chudn mirc ke toan Viet Nam/qu6c Kha nang hoc tap, nang cao trinh coq sau tot nghiep - Cir nhan nganh kiem toan có the tiep tuc hoc bang hai, sau daihoc (bdc Thac si, Tien si) thu'Oc khOi nganh kinh to va ngodi nuo c - nhan nganh kiem toan có the tiep tuc hoc deA throe cap chi ng chi nghe nghiep cac to chirc hiep hOsi nghe nghiep to chirc va tham gia Id vien cfra cac hiep hoi ke toan VN va qu6c to nhu chirng chi CPA (Viet Nam), CPA (Uc), ACCA, ICAEW (Anh); CMA, CIA (W) Thiri gian ciao taw nam Khei hroyng hien thirc toan khoa: 130 tin chi (khong ke phAn kien ngoai giao duc the chdt va giao due quex phOng) .( c i thtic co so khoi nganh va nganh TOng kh6i Km i Ken c p- gian ciao hromg hien thirc co Toan Co so kh6i Nganh TTCK+ (KLTN ciaotao tao thirc ban bei nganh hoac cac HPCM) Dai hoc nam 41 89 130 19 60 10 (4+6) DOI tuvng tuyen sinh - Theo Quy the tuyen sinh dai hoc, cao ding he chinh quy ban hanh hien hanh cua Bo Giao duc va Ddo tao Kh6i tuyen sinh: Theo quy dinh tuyen sinh cUa Truorig Dai hoc Kinh to Ludt - Quy trinh ciao tao, dieu ki4n tot nghiep Viec to chirc ddo tao va quan 13% ddo tao duoc thirc hien theo Quy the ddo tao Dai hoc ban hanh kern theo Quyet dinh so 262/QD-DHQG ngdy 20 thing nam 2017 dm Giam deic Dai hoc Qu6c gia TP H13 Chi Minh 8.1 Quy trinh ciao tao HOC the ddo tao: theo he th6ng tin chi Quy trinh dao tao &roc chia lam HK: - Kh6i kien thirc giao duc co ban: HK 1,2, 3, 4, Kh6i kien thdc co so cua IchOi nganh: HK2, va Kheii kien thirc nganh: HK 3, 4, 5, va - Kien tap thoi gian he nam (cu6i HK 6) Thuc tap cueii khoa HK7) KhOa ludn tot nghiep hodc hoc mon hoc to chon chuyen mon: HK8 8.2 Dieu 14n dot nghib Sinh vien duot cong nhan tot nghiep, nett hOi du cac dieu kien sau day: - Dugc cong nhan la sinh vien he chinh quy cua tnrang theo dung nganh cap bang tot nghiep; - Hoan tat cac mon hoc theo dUng chuang trinh gido duc quy dinh va tich luy dir so tin chi quy dinh cira nganh dao tao (gem de an, kir& luan tot nghiep, thi cac mon chuyen mon them tucmg throng vai so tin chi dm de an, kit& luan tot nghiep), 'thong c6 mon h9c nao dat diem duai va c6 DTBCTL khong thr6i 5; - Dat chuan trinh ngoai ngtt theo quy dinh cua DHQG-HCM va cua tnrong (trir truang hop cac kru hoc sinh nu6c ngoai tuan theo Quy the Cling tac ngoai nu& ngoai hoc tai Viet Nam &roc ban hanh kern theo Quyet dinh so 33/1999/QD-BGD&DT 25 thang nam 1999 cua BO Tn.thrig Bo GD&DT); - Dat chirng chi gido duc quOc ph6ng va gido duc the chat; - Tai tiled diem xet tot nghiep, sinh vien khong bi truy ciru trach nhiem hinh s r hoac khong bi ky luat tir dinh chi hoc tap Thang diem: Su' dung thang diem 10 va duvc lam troll den chiin so th4 phan 10 Ni dung chtrong trinh 10.1Khei kien fink cu ban (kien fink giao duc dal ctrung): 44 tin chi STT MA MH TONG CONG MON HOC TN CHI L THV.0 THUYET HANH TOAN VA KHTN Mon bit buOc: 10 TC 10 13 I MAT1001 Toan cao cap (5TC) MAT1002 14 thuyet xac silk 1 MAT1003 Thing Ice •ng dung KHXH & NV Mon bit buOc: 14 TC 19 19 Tri& hoc Mac-Lenin 3 3 2 GEN 1007 LAW1001 Lj, luan nha nuOc va phap luat (Phap GEN1009 luat dai cuong) Lich sir DCSVN GEN1003 Tix Wong HO Chi Minh 2 GEN1011 Kinh to chinh tri Mac - Lenin 2 GEN1010 Chu nghia xa hOi khoa hoc 2 GEN1101 2 Mon tir chon: 12 TC Tam li hoc dai cuang KHAC GEN1102 Nhap mon khoa hoc giao tie!) 2 GEN 1108 Nhan hoc dai cuung 2 GEN1105 Van hoa hoc 2 GEN1106 Xd hOi hoc 2 GEN1110 Co sO• van hod Viet Nam 2 GEN 1103 Dia chinh tri the giOi 2 GEN1104 Quan he qu6c 2 GEN 1109 Lich sir van minh the gidi 2 10 1 12 13 GEN1107 MIS1004 MAT1004 GEN1111 Logic hoc Tin hoc U•g dung Kinh t6 Itrong Thiyc hanh van ban Tieng Viet KHOA HOC KT Mon laAt buac: 12 TC 12 I 2 12 I EC01001 2 FC01002 t6 hoc vi me Kinh t6 vi mo 3 BUS 1100 Quan tri hoc can ban BUS 1105 Quan tri chien ltr•c NN NN KHONG CHUYEN GDTC & GDQP 10 I GT GDTC (GT 01/GT 02) GDQP GDQP (4 Wan) t le Kinh 165 tiet 45 iet 10.2Kin fink gill() due chuyen nghiep: 86 tin chi 10.2.1 Khiii kien thtic co' so• cua khOi nganh:16 tin chi TIN CHI STT MA MH MON HOC TONG CONG LY THUYET THV'C KHAC HANH/ BAI TAP Mon brit buOc: 14 TC I ACC1013 Nguyen ly ke toan 2 LAW1501 Luat doanh nghiep 3 FIN 1101 Nguyen Iy thi throng tai chinh COM1001 Kinh to hoc qui:Sc 2 BUS 1200 Marketing can ban to Mon tn chon: 02 TC hanh ke toan: Ka toan nguyen vat lieu va cong cu dung cu; Ke toan tai san c6 dinh; Ke toan tien luang va cac khoan trich theo luang; Ke toan tap hop chi phi va tinh gia san pham; Ke toan tieu thu pham 2) Mon h9c: KE TOAN TA! CHINH CHUYEN NGANH Th61 ltrqng: tin chi Dieu kip tien quyet: Nguyen V7 ke toan NOi dung mon hoc:NOi dung mon hoc bao gom nhang kien thirc ye ban chAt nghiep vu kinh t6 tai chinh phat sinh, ghi nhan va trinh bay th6ng tin teen bao cao tai chinh lien quan den cac phan hanh ke toan: tien, cac khoan toan, BDS dau tu va dau tu tai chinh, hoat ding khac, von chn hiru va phan phoi ket qua kinh doanh 3) Mon h9c: THUE - THVC HANH VA KHAI BAO Thin ltrqng: tin chi Dieu kien tien quyet: N(ii dung mon h9c:N(ii ,dung chinh cna mon hoc nham cung cap cho sinh vien ,nhung kien thirc co quan den ban chat va anh huerng thue, chinh sach va cac quy dinh ye thue den doanh nghiep tai Viet Nam Cac phtrang phap tinh thue, lap bao cao thue, nghi'en ciru cac dieu kien n6p thue, mien giam thue, chinh sira bao cao thue 4) Mon hoc: KE TOAN QUAN TRI Thai hrtyng: tin chi Dieu kien Lien quyet: NOi dung mon h9c:This course emphasizes the principles and techniques of management and cost accounting It focuses on the concepts and methods relevant to providing accounting and related data for management planning and control purposes, includes: • Describe cost behaviour under different assumptions and compare cost systems designed to provide relevant and timely information to managers for resource management and allocation decisions • Apply conventional and contemporary cost management techniques used in manufacturing industries • Explain the benefits and limitations of contemporary cost management techniques • Apply standard costing and budgeting techniques that enable managers to measure and monitor performance • Apply critical thinking and problem solving skills to individual and /or group activities dealing with cost information for decision making 5) Mon h9c: LY THUYET KIEM TOAN Thin hrqng: tin chi Dieu kien tien quyet: NOi dung mon h9c: il9C phan giai thieu not dung chu vao hoat d'Ong kiem toan d6c lap, kiem toan bao cao tai chinh Sinh vien se ap dung nhang nguyen Vac ly thuyet de Ong dung thoc hien cong tac kiem toan cu the N6i dung mon hoc bao gom tim hieu ve he th6ng kiem soat not b6, tim hieu mot s6 quy trinh ca ban dm mot doanh nghiep nhu la : ban hang — phai thu; mua hang — phai tra; tinh luang Ngoai ra, sinh vien dtroc twang dan cach nhan dien gian Fan va sai sot lien quan den bao cao tai chinh, danh gia rui ro kiem toan va cac phan rui ro tir kiem toan vien có nhang bien pita') xir ly rui ro, cac k'yr thuat thu thap bang chirng cu the nham dam bao kiem toan vien có the thu thap day du bang chOng thich hop de phat hanh bao cao kiem toan hop VT - 29 6) Mon hoc: KIEM TOAN (Kiem town phAn hanh) Thiri h•omg: tin chi Dieu kien Lien quyet: Nei dung mon hoc:Nei dung mon hoc bao gom viec ap dung nlyang kien thirc lien quan den quy trinh thuc hien kiem toan bao cao tai chinh, bao gom ba (3) giai doan: Lap 1(8 hoach; thuc hien; Man va lap bao cao kiem toan Mon hoc nhan manh ki nang van dung cac kien thirc da hoc de giai quyet cac van de thuc tiLtrongquy trinhkiem toan bao cao tai chinh tai mot doanh nghiep cu the Mon hoc cling trang bi nhirng kinang can thiet de thuc hien cong viec cua mot kiem toan vien d(ic Yap nhu: ki nang thuyet trinh, kinang lam viec nhom, ki nang lap k'e hoach va quan 1Y7 that gian, ki nang giai guy& van de va to duyphan 7) Mon hoc: KIEM TOAN (Kiem than nang cao) Thai hiring: tin chi Dieu kien tien quyet: Nei dung mon hoc:Nei dung mon hoc bao g6m nhCmg kien thirc lien quan khai niem, nguyen tac kiem toan chuyen , sau va van dung giai quyet cac van de , thuc tien quan den to chic cong tac kiem toan cu th la i toan d(ic lap nen kinh to hien 8) Mon hoc: KIEM SOAT VA KIEM TOAN NOI BO Thai lu•ng: tin chi Die'u kien tien quyet: Nei dung mon hoc:Nei dung mon hoc bao gom nhung kien thirc lien quan khai niem, nguyen tac cua h" th6rig ki8m sok neii beiva cac van de thuc tien lien quan den viec thiet lap he thong kiem soar n(sii be) Ngoai ra, mon hoc cling cung cap nhfing kien thirc tong quan ve hoat diing kiem toan not b'civa quy trinh thuc hien cac dich vu cua kiem toan not 1)0 nen kinh to hien nay.Mon hoc giup sinh vien lanyquen vbt cong viec cua kiem toan vien not b0, On 10 cac ki8n thirc lien quan da dugc hoc va ren luyen cac k5i nang can có thuc hien cong viec kiem toan not b() 9) Mon hoc: DAO DU'C NGHE NGHIEP VA QUAN TRI DOANH NGHIEP Thi:ri hrong: tin chi Dieu kien tien quyet: Nei dung mon hoc:Part provides not only the appropriate knowledge of professional ethics, but also regulatory regimes, compliance requirement of conducting an accounting or auditing in companies This part includes professional overview, professional and corporate ethics and ethics decision making Part provides the core component of the knowledge and skill base of corporate governance system This part includes corporate governance overview, board of Directors and related issues, corporate governance approaches, corporate social responsibility (CSR) and Corporate governance 10) Mon hoc: PHAN TICH BAO CAO TAI CHINH Thai Itrcrng: tin chi Dieu kien tien quyet: Ke toan tai chinh chuyen nganh (Ke toan tai chinh 1) Nei dung mon hoc:Nei dung mon hoc bao gom nhfing kien thirc lien quan den phan tich bao cap tai chinh tren ba khia canh: phan tich chi8n lime, moi trueng ke toan va phan tich tai chinh Sinh vien se dugc phan nhom va nghien ciru ve mot so ding ty ten thi tnxerrig Thong qua mon hoc, sinh vien dugc ren luyen k'yr nang thu thap, tong hop va phan tich cac thong tin tai chinh va phi tai chinh, phuc vu cho cong tac guy& dinh cua nha quail tri — 30 11) Mon h9c: HE THONG THONG TIN KINH DOANH Thiri Imyng: tin chi Dieu kien tien quyet: Nei dung mon h9c:Phan I : Giai thieu cac khai niem co ban nhu T6 chirc, Doanh nghiep, Nghiep vu doanh nghiep, He thong quan tri doanh nghiep va dac biet la khai niem ERP (Enterprise Resource Planning — Hoach dinh nguon lkrc doanh nghiep) Trinh bay cac qui trinh, giai doan va nhUng van de dat viec xay dung & trier' khai cac He thong ERP, vai tro cua ERP dOi vai viec ho tro quan tri doanh nghiep Trong phan ,nay, sinh vien dugc tiep can cung nhu thkrc hanh ten He thong ERP duoc xem la c6 qui mO nhat hien ten toan the giai la SAP ERP vai goi Dataset GBI phien ban 2.1 2011 , (g6i chira du lieu cila , doanh nghiep mAu Global Bike Incorporated SAP xay &pig de phuc cho viec dao tao ye ERP cho cac trueng dai hoc co tham gia chuong trinh SAP UAP — University Alliances Program, dO tnx6.ng dai hoc Kinh to Lust la mot vien) Phan II : Trinh bay cac phan he chuan cita SAP ERP va cac qui trinh nghiep vu chit eh& la Ke" toan (Accounting), Ban hang (Fulfillment), Mua hang (Procurement) Trinh bay sit tich hop cita cac qui trinh mot He thong ERP qua cac Master data, tinh Cross-functional gifra cac qui trinh de tao nen mot He thong, nghiep vu thong nhat 12) Mon h9c: QUAN TRI TA! CHINH (TAI CHINH DOANH NGHItP) Thai ltryng: tin chi Dieu kien tien quyet: Nguyen V/ thi tnrong tai chinh N6i dung mon hoc: Mon hoc, Quan tri tai chinh Om chuong cung cap nhfing kien thirc co ban v6 cac chit de: nguyen tac tai chinh va co che hoat Tong tai chinh doanh nghiep thu6c khoi to nhan, phan tich bao cao tai chinh, ly thuyet rui ro & lgi nhuan va quyet dinh hoach dinh ngan sach von dau tu Cac not dung bao quat chtrcmg trinh g6m: • Tling quan ye quan tri tai chinh • Bao cao tai chinh va d6ng tien • Phan tich bao cao tai chinh , tien • Gia tri theo tiled gian • Rizi ro va loi nhuan • Cac fiat chi danh gia hieu qua tai chinh du an &au tu • U'Oc lugng clang tien va danh gia riti ro thy an 13)Mon h9c: Kt TOAN QUOC TE Thai luting: tin chi Dieu kien tien quyet: Nei dung mon h9c:This subject is an introduction to the basic concepts and standards underlying international accounting International Accounting is the study of an entity reported as either a multinational company or an entity whose reporting obligations to stakeholders arelocated in a country other than that of the reporting entity A detailed investigation on the convergence of U.S Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS) serves as a foundation for this subject Several important concepts will be studied in detail, including: analyzing and recording transaction, adjusting accounts, completing the accounting cycle, merchandising operations, inventory, accounts receivable, accounts payable, accounting information system and internal control of cash The course emphasizes the construction of the basic financial accounting statements - the income statement, statement of 31 JI owner's equity, balance sheet, and cash flow statement - as well as their interpretation 14)Mon hoc: HE THONG THONG TIN Kt TOAN Thai Itryng: tin chi Dieu kien tien quyet: Nei dung mon hoc: Mon hoc cung cap nhang kien thi co ban ve he th6ng thong tin, giup sinh vien he thong h6a cac mon hoc nganh quail tri doanh nghiep, tir d6 to chirc N thong thong tin ke toan nham kiem soat tai san cling nhu cung cap kip thoi cac thong tin him ich cho nha quail tri va ngoai doanh nghiep quyet dinh kinh doanh Mon hoc dugc bat dau tir giai thieu N thong thOng tin Ice toan doanh nghiep, ke den se mo to cac quy trinh kinh doanh chinh va muc tieu kiem soat tong quy trinh, va cuoi cung la cac tieu chi, co ser de hra chon, van hanh he thong thong tin Ice toan doanh nghiep Thong qua 1)'7 thuyet duoc trinh bay tren lop, ket hop voi cac tai lieu tham khao &roc huamg dan, sinh vien se tien hanh xay di:mg mot hoac vai quy trinh ,kinh doanh cu the tai met don vi kinh doanh Cac quy trinh phai phii hop vai quy mo, yeu cau quan ly va mang tinh kha thi 15)Mon hoc: CHUAN MU'C TRiNH BAY BAO CAO TAI CHINH QUOC TE (IFRS) (ke toan quec to nfing cao) ThiYi havng: tin chi Dieu kien tien quyet: Ke toan qt6c t6' Nei dung mon hoc:This course serves as a roadmap to provide guidance and a path through the period of convergence of international reporting standards for major students It includes intensive IFRSs covering all important items of financial statements (FS): Presentation of FS (IAS 1), Cash flow statement (IAS 7), Inventory (IAS 2) and other speacial issues as Conceptual Framework (Framework), Provisions and contingent assets, contingent liabilities (IAS 37), Non current assets held for sale and discontinued operations (IFRS 5), Accounting policies, estimates and errors (IAS 8) and Events after balance sheet date (IAS 10) The content of each chapter follows the same headings as used in the IASB statement: objective and scope, recognition, measurement, presentation and disclosures Illustrations and tables are included to enhance students' understanding by a walkthrough of mini scenarios and exercises interspersed throughout the chapter Short excerpts/note disclosures from actual financial statements prepared under IFRS are also provided in each lecture 16)MOn hyc: QUAN TRI RUI RO Thiri Itryng: tin chi Dieu kien tien quyet: Nei dung mon hoc:Quan tri raj ro la mot hot d8ng rat can thiet ap dung ca kinh doanh lan cu8c song hang Quan , tri ro hieu qua se giup doanh nghiep giup cac nha quan tri chu dOng kiem soat nhfmg ton that va doi luc bien rui ro co hoi kinh doanh Mon hoc "Quail tri rui ro", sinh vien c6 met kien thirc tong quat ve quan tri ro nhan ,dang ro, luerng rui ro, kiem soat ro, kiem soat va tai ro Neu nam -yang nhang kien thirc tren nha quan tri khong chi tim nhang gial phap phong ngira, ne tranh va han ,che thiet hai ro gay ma mot so twang hop bien ro co hOi MOt so rui ro chi" yeu cua doanh nghiep nhu: rui ro tac ,nghiep, ro tai chinh, duoc thieu mon hoc se sinh vien hieu biet them va c6 kien thirc thuc lien quail tri rui ro 17)Mon hoc: THIfC TAP Thai luvng: tin chi — 32 Dieu kien tien quyet: Nai dung mon hoc:Thve tap la tap su cong viec thuc te, ren luyen kSi rang mem, thuc hanh cac linh vuc ke toan tai chinh, ke toan quan tri, phan tich hoat Ong kinh doanh hoac kiem toan, tin hoc hod ding tac ke than mot don vi thuc te, nham trang bi cho sinh vien sap tot nghiep cac 1(57 rang cua nganh nghe ke toan kiem toan Sinh vien di the thuc tap tai mot don vi san xuat, thuong mai, dich vu, xay lap hoac mot ding ty kiem toan, sinh vien c6 the chon de tai thuc linh vut ke toan tai chinh, ke toan quan tri, plan tich hoat d6ng kinh doanh, kiem toan, hoac he thong thong tin ke toan Trong qua trinh thuc tap, sinh vien phai tim hieu, van dung kien thirc ly luan vao thuc tien, suu tam tai lieu lam co sa viet bao cao chuyen de tot nghiep/KLTN vai de tai to chon Bao cao chuyen de tot nghiep/KLTN phai duvc don vi thuc tap nhan xet, danh gia \Ta n6p theo dung quy dinh cua Tn.rang, Khoa Cac mon hoc chuyen nganh to chon 1) Mon hoc: TAI CHINH QUOC TE Thai Itnyng: tin chi Dieu kien flan quyet: Nai dung mon hoc:Mon hoc gioi thieu thi truang tai chinh quoc te, cac cong cu tai chinh tren thi tru6ng tai chinh qu6c te, di sau nghien ciru thi tru6ng ngoai h6i, ,cac, yeu to anh huang den thi tnr6ng ngoai hoi Mon hoc nghien dru sau thuyet ye ti gia, cac yeu to anh huomg den ti gia, mOi lien he gift ti gia hoi dodi va thuong mai quoc te Mon hoc cung di sau nghien , ctu ye can can thanlItoan quoc te, )'7 nghla dm can can toan quoc te, cac yeu to anh ,huang den can can toan, cac chinh sach dieu tiet can can toan Mon hoc nghien ciru ye van de no quoc gia, cac ly thuyet ve nq quoc gia, nguyen nhan nq quoc gia va cac giai phap giai quyet van de ng quoc gia 2) Mon hoc: NGAN HANG Thai luvng: tin chi Dieu kien tien quyet: Nai dung mon hoc:Mon hoc trinh bay ve cac kien thirc co ban va nen tang chuyen sau ve tien te, qua trinh plat hanh tien va dieu hanh chinh sach tien to dia ngan hang trung uong ding v6i cac nguyen 17 hoat Ong dm he thong ngan hang 3) Mon hoc: THANH TOAN QUOC TE Thai hrvng: tin chi Dieu kien tien quyet: Nail dung mon hoc:Mon hoc glad thieu cho sinh vien ye cac phuong thirc toan, phuong tien toan, cac tap van va cac chimg tix duoc sit dung bien toan quoc te 4) Mon hoc: KE TOAN NGAN HANG Thai luvng: tin chi Dieu kien tien quyet: Nguyen ly ke toan Ni a dung mon hoc:NOi dung mon hoc bao g6m nhfing kien thirc ve cac nghiep vu ngan hang ph6 bien cac ngan hang thuong mai nhu huy Ong von, cho vay, toan qua ngan hang, kinh doanh ngoai to va toan qu6c te dugc long ghep vao kien thtc ve cong tac ke toan cac phan hanh ngan hang thuong mai M6n hoc trinh bay nguyen tac chung thuc hien , ding tac ke than tai cac ngan hang thuong mai vi ngan hang thuong mai c6 thong rieng ye phan mem quan tri ding nhu phan mem ke toan 5) Mon hoc: Kt TOAN TAI CHINH CHUYEN NGANH Thai luvng: tin chi 33 Dieu kien tien quyet: Ke toan tai chinh chuyen nganh (Ke toan tai chinh 1) NOi dung mon hoc:NOi dung cua mon hoc bao gom nhirng kien thirc ye ke toan tai chinh cac loaf hinh doanh nghiep san xuat - kinh doanh d'ac thu nhu: doanh nghiep kinh doanh thuong mai, doanh nghiep dich vu, doanh nghiep xay dung, chil dau tu, doanh nghiep san xuat nong nghiep 6) MOn hoc:THI TRUING CHUNG KHOAN Thiri Wong: tin chi Dieu kien tien quyet: NOi dung mon hoc:Mon hoc thi truang chirng khoan Om chuang cung cap nhang kien thirc ca ban NTs thi twang chirng khodn Sinh vien dixoc trang bi cac nghiep vu co ban hoat Ong cua Thi truang chimg khoan cua cac phan tham gia cot loi tren thi truang Nhang quy dinh ye giao dich va phuong phap dau to chirng khodn 7) Mon hoc: KE TOAN QUAN TRI NANG CAO Thiri Itryng: tin chi Dieu kien tien quyet: Ke toan quail tri Ni i dung mon hoc: This course emphasizes the principles and techniques of strategic management for managing the resources and creating value It focuses on the concepts and methods relevant to providing accounting and related data for management strategy and implementation, includes: ■ Create a simple map to communicate strategic direction ■ Understand the power of performance measurement in guiding strategy execution ■ Gain a realistic view of what balanced scorecards can and cannot deliver ■ Design KPIs to align activity to strategy and encourage the right behaviour ■ Understand how to manage suppliers and customers and how to manage costs and quality of goods or services ■ Gain a view of sustainable development of the organization in adopting management accounting ■ Create the strategies to setting price in the market for single and multiple product mix 8) Mon hoc: KE TOAN PHAN HANH (SO SACH VA BAO CAO KE TOAN) Thal limn: tin chi Dieu kien tien quyet: Nguyen l)'T ke toan Ni dung mon hoc:1\10i dung mon hoc bao gom nhang kien thirc ve:tO chirc cong tac ke toan doanh nghiep, he ,th6ng chimg tir 1(.6 toan, so ke toan va Bao cao tai chinh; thuc hanh lap va hoan chinh chimg tir ke toan, ghi so ke toan, lap va trinh bay Bao cao tai chinh 9) MOn hoc: KE TOAN PHAN HANH (TIN HOC KE TOAN) Thai Wong: tin chi Dieu kien tien quyet: Nguyen ly ke toan NOi dung mon hoc:1\10i dung chinh cua mon hoc nham cung cap cho sinh vien nhang kien thirc phuong phap to chirc cong tac có lien quan den phuong phap sir dung phan mem ke toan bao ke toan doi mot don vi có sir dung phan mem ke toan; phuong phap phan ding, phan nhiesm toan doi vai don vi có sir dung phan mem ke toan; Phuong phap ke toan cac phan hanh hang ton kho, cong no, tai san co dinh, tien, doi vai don vi có sir dung phan mem ke toan , 10)MOn hoc: CO SO DfY LIEU Thai Wong: tin chi 34 Dieu kien flan quyet: Nei dung mon h9c: Mon hoc trinh bay ve vai tro, nhu can va each thirc cua viec quan tri du lieu co cau true cac thong thong tin doanh nghiep Mon hoc gioi thieu cac m6 hinh co so der lieu bien, di sou vao trinh bay va phan tich ve m6 hinh co so der lieu quan he va cac ling dung Sau hoan mon hoc, nguoi hoc se c6 cac k57' nang va kien thirc can thiet de thuc hien day cac giai doan ciia qua , trinh may dkmg mot co so der lieu dap ling nhu cau ltru tat va khai thac thong tin cho cac van de quan tri dupc dot Mon hoc g6m phan: • Phan met: Giai thieu ve co sa der lieu va mo hinh co so di lieu quan he , cac giai doan xay dung co so dit lieu • Phan hai: Sir dung ngon ngir truy van der' lieu c6 cau triic — SQL guar' tri co so der lieu va khai tilde th6ng tin • Phan ba: Chuan h6a co so der lieu, gioi thieu cac dang chuan, dua cac giai phap de danh gia va t6i tru boa co so der lieu • Phan ban: Lap trinh phan mem khai thac co so der lieu \Ted C# theo mo hinh lop 11) Mon h9c: PHAN TICH VA THIET KE HE THONG THONG TIN QUAN 1_1"( Thai Itivng: tin chi A Dieu kip tien quyet: He th6ng thong tin kinh doanh, Co so dit lieu Nei dung mon h9c: il9C phan gi6i thieu cat kien thirc ve phan tich thiet ke he th6ng th6ng tin cling nhu trang bi cho sinh vien nhu ng 1(57 nang can thiet de c6 the tham gia vao giai doan phan tich, thiet ke cua cac du an phat trien N thong thong tin cu the Nhang nOi dung chinh cua mon hoc bao g6m: Muc tieu va cac phuang phap khao sat va xac dinh yeu eau qua trinh xay dung phat then HTTTQL Phucmg phap, cong cu sir dung phan tich va mo hinh hem he th6ng Cac 1(9 thuat mo hinh h6a der lieu va xir ly theo huong cau true K5T thuat phan tich va thiet ke he thong theo htremg doi tucmg sir dung UML (Unified Modeling Language) Cac k5/ thuat va cong cu sir dung thiet ke co so der lieu, thiet ke giao dien he th6ng 12)Mon hQc: TRI TUE DOANH NGHIEP VA HE HO TRQ RA QUYET DINH Thai lining: tin chi Dieu kien tien quyet: he thong thong tin kinh doanh, co so aft lieu, Ke toan - Tai chinh Nei dung mon h9c: Mon hoc giup cho sinh vien hieu ro va CO kha.nang cai dot, van hanh va khai tilde giai phap Business Intelligencs (BI) Viec quan ly der lieu, thong tin va dua nherng thong ke, bac, cao dung vai tre rat quan doi voi moi don vi, to chirc va d'ac Net la cac doanh nghiep Cac thong ke bao cao BI nham cung cap cac thong tin true quan, chinh xac, day du va kip Med se giup cac nha quan tri viec danh gia, du bac) tinh hinh, hoach dinh chien lugs ding nhu xay dung chinh sach, ke hoach phat trien doanh nghiep ngan va doi han Cac so, bieu mau thong ke IA co so quan nhat de kiEm tra, danh gia tinh hinh thuc hien cac ke hoach, chien ltro.c va chinh sach Viec hoc mon hoc nay, se giup cho sinh vien van dung chuoi cac mon hoc tn.rac d6 nhu: He thong thong tin kinh doanh, Co se( der lieu, cac mon ye ke toan, tai chinh va quan l)", to chirc mot he thong BI h6 tro quyet dinh tot hurl doanh nghiep (Iva 35 teen ca so phan tich dir lieu ben va ben ngodi doanh nghiep va dieu OUT) cho doanh nghiep dat dugc lgi the canh tranh Ben canh do, mon hoc se giup cho sinh vien ren luyen nhung k5'7 nang phan tich dir lieu, k'y nang mem va that d6 cong viec sau 13) Mon hoc: Phan tich dir lieu Thiyi Wong: tin chi Dieu kien tien quyet: R/Pythong Ngi dung mon hoc: This course introduces the fundamentals of data analytics with python It first reviews several most popular python libraries in data science, Numpy, Pandas, and Matplotlib Then it focuses on basics of statistics concepts, time series analysis, and natural language processing The course follows a streamline of data analytics projects with python as the tool The course uses the hand-on approach, integrating the concepts of data analytics with python code examples 14)MOn hoc: TICH HOP QUY TRiNH KINH DOANH VOI CAC HE THONG ERP Thai prong: tin chi Dieu kien tien quyet: Nei dung mon hoc: Mon hoc gem phan Phan I : Giai thieu cac khai niem co ban nhu TO chirc, Doanh nghiep, Nghiep vu doanh nghiep, He th'6ng quart tri , doanh nghiep va dac bit la khai niem ERP (Enterprise Resource Planning Hoach dinh nguon lixc doanh nghiep) Trinh bay cac qui trinh, giai don va nhfing van de at viec xay dung & trien khai cac He thong ,ERP, vai tro ERP doi vai viec ho UN) quan tri doanh nghiep Trong phan nay, sinh vien dugc tiep can ding nhu thut tap vai He thong ERP doge xem la c6 qui mo lan nhat hien la SAP ERP vai gai Dataset GBI2 (goi chi dir lieu ctia doanh nghiep mAu Global Bike Incorporated SAP xay dung de phuc vu cho viec dao tao ye ERP cho cac trugng dai hoc c6 tham gia chuang trinh SAP UAP University Alliances Program) Phan II Trinh bay cac phan he chuan cua SAP ERP va cac qui trinh nghiep vu chu eh& la Ke toan (Accounting), Ban hang (Fulfillment), Mua hang (Procurement) Trinh bay su tich hop cita cac qui trinh mot He thong ERP qua cac Master data, tinh Cross-functional gicra cac qui trinh de tao nen mot Fle ,thong nghiep vu thong nhat Trong phan nay, sinh vien dugc thuc tap tren SAP ERP vai rat nhieu cac real-world case study (do UAC cung cap) xoay quanh doanh nghiep GBI2, mgt doanh nghiep c6 qui mo to chirc teen pham vi toan cau, sinh vien doge tham gia (Ring vai tro nhu mgt chuyen vien tac nghiep tUng ph6ng ban cita doanh nghiep GBI2 15) BAO CAO TAI CHINH HOP NHAT TWA prong: tin chi Dieu kien tien quyet: Nei dung mon h9c:N6i dung mon hoc bao gem :gigi thieu moi twang phap 1)"7 va giai thich cac thuat ngir chung; Xac dinh to chirc kinh t6 va dieu kien anh hugng kiem soat; Phan tich giao dich mua, ke toan lgi the thuang mai; Ke toan cac khoan deu to vao cong ty lien ket va lien doanh; Quy trinh nhap dit lieu va xir l)"7 so lieu lap bao cao hop nhat — — : 36 13 Danh sach doi n •